Arkansas Code § 26-39-212

Failure to make settlement
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Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable. Acts 1883, No. 114, § 194, p. 199; C. & M. Dig., § 10156; Pope's Dig., § 13938; A.S.A. 1947, § 84-1434.
Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable. Acts 1883, No. 114, § 194, p. 199; C. & M. Dig., § 10156; Pope's Dig., § 13938; A.S.A. 1947, § 84-1434.
Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable. Acts 1883, No. 114, § 194, p. 199; C. & M. Dig., § 10156; Pope's Dig., § 13938; A.S.A. 1947, § 84-1434.
Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable.
Acts 1883, No. 114, § 194, p. 199; C. & M. Dig., § 10156; Pope's Dig., § 13938; A.S.A. 1947, § 84-1434.

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